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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“SSCR”).

Regulation 2 amends regulation 80 of the SSCR by, in addition to submitting a return via an approved method of electronic communications, allowing employers, whose businesses cease trading mid-year, to submit a return via a paper form.

A Tax Information and Impact Note will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.